Research On Environmental Cost Control Of D Thermal Power Plant Based On MFCA

With the rapid development of China’s economy,ecological damage and environmental pollution are becoming increasingly serious,affecting the sustainable development of China’s economy.In recent years,the haze phenomenon in some areas of China is more and more frequent,and the problem of environmental pollution has seriously affected people’s normal life.Thermal power industry is an important part of China’s industry,but also belongs to the high pollution industry.Environmental pollution has become an important obstacle to the harmonious unity of economic development and environmental protection of thermal power enterprises.In recent years,the state has increased the intensity of environmental protection,issued a variety of environmental protection policies,and people’s awareness of environmental protection has become increasingly prominent.All of the above have become the environmental cost pressure that thermal power enterprises will face.Therefore,it is more and more necessary to study the environmental cost control of thermal power enterprises.Material flow cost accounting(MFCA),as a technical tool of environmental cost control,uses the balance principle of the quantity and cost of input and output materials in the production chain,divides the cost into positive cost and resource loss cost by measuring the product cost of intermediate links,and seeks to reduce the resource consumption of enterprises,so as to achieve the goal of reducing the environmental cost,reducing the cost of enterprises,and reducing the cost of enterprises The purpose of reducing environmental pollution is to achieve the "win-win" goal of economic and environmental benefits.On the basis of fully realizing the importance of environmental cost control in thermal power enterprises,through the comprehensive use of literature research method,investigation research method and case analysis method,taking the environmental cost control of D thermal power plant as the research object,through the analysis of the current environmental cost control system of D thermal power plant,the existing problems in the current environmental cost control process of D thermal power plant are obtained.In view of the problems faced by D thermal power plant,this paper analyzes the necessity and feasibility of introducing material flow cost accounting(MFCA)into thermal power plant.Material flow cost accounting(MFCA)is used to construct the environmental cost control system of D thermal power plant,find the resource loss links of D thermal power plant,calculate the resource loss costs of each link,and deeply analyze the causes of resource loss costs of each production link.Based on this,the environmental cost of D thermal power plant is controlled in advance,in process and afterwards,and the expected effect of the whole process control is analyzed.Finally,based on the material flow cost accounting(MFCA),some suggestions are put forward for the environmental cost control of D thermal power plant.